Txog qhov muaj txiaj ntsig muag ntawm cov khoom muag, koj yuav tsum muaj peev xwm txiav txim qhov tseeb tus nqi ntawm cov khoom. Cov khoom tiav yog cov khoom uas tau dhau txhua theem ntawm kev siv thev naus laus zis thiab kev tswj kom tsim nyog. Cov khoom uas tsis dhau nws yog suav tias yog tsis tiav thiab tsis yog cov khoom lag luam tiav.
Nws yog qhov tsim nyog
- - kev txheeb xyuas cov nqi thiab tus nqi ncaj qha;
- - txoj kev ntsuas rau kev txheeb xyuas cov khoom tiav.
Cov Lus Qhia
Kauj ruam 1
Cov khoom tiav lawm yog ib feem ntawm cov khoom pov tseg uas yog npaj rau cov khoom muag. Cov khoom tiav tiav yog muaj nuj nqis ntawm cov nqi tiag lossis npaj tsim tawm. Tus nqi ntawm cov khoom tiav yog ib qho tag nrho cov nqi uas suav nrog tus nqi tsim tawm, lossis tsuas yog tus nqi ncaj qha, yog tias tus nqi tsis ncaj qha tau sau los ntawm tus lej 26 rau tus account 90. Cov khoom tiav tiav tau sau rau hauv tus account 43, uas Dais lub tsim nyog lub npe.
Kauj ruam 2
Hauv kev coj ua, cov txheej txheem ntawm kev ntsuas cov khoom tiav ntawm tus nqi tsim khoom tiag tiag siv tsis tshua muaj, feem ntau ntawm cov chaw lag luam me uas cov khoom lag luam muaj tsawg. Rau lwm hom ntau lawm, cov qauv no yog tau haujlwm zoo. Qhov no yog vim qhov tseeb tias tus nqi tiag tiag ntawm cov khoom tiav yog txiav txim siab tsuas yog thaum kawg ntawm lub hlis qhia. Thiab nyob rau lub sijhawm no, muaj cov khoom ib txwm hloov. Yog li ntawd, rau kev sau nyiaj txiag siv cov kev cai tswj hwm cov khoom ntawm tus nqi npaj tseg lossis muag tus nqi tsis suav nrog VAT.
Kauj ruam 3
Kev siv ntawm tus nqi muag tawm yog ua tau tsuas yog yog tias nws tas li tas li ntawm lub hli. Txwv tsis pub, nws zoo dua yog khaws cov ntaub ntawv ntawm tus nqi them tseg. Nws tau txhais raws li hauv qab no: chav tuam tsev kev npaj, raws li tus nqi ntawm lub sijhawm dhau los thiab kev hloov pauv ntawm tus nqi theem, nthuav qhia tus lej nyiaj txiag tsis pub dhau lub hli.
Kauj ruam 4
Cov khoom lag luam tsim tawm debit los ntawm credit 23 rau daim debit 26. Thiab tus nqi ntawm cov khoom tiav xa mus rau cov neeg lag luam los ntawm credit 26 rau daim debit 901. Thaum kawg ntawm lub hlis, tau suav cov nqi tsim khoom tiag tiag, qhov sib txawv ntawm phau ntawv nqe los ntawm Tus nqi tsim khoom thiab qhov tsis txawv ntsig txog cov khoom muag raug txiav txim siab.
